Recent Legislative Updates - April 2012 Edition

Global Equity Compensation Newsletter

In This Issue:

  • China - Tightening foreign exchange control on overseas equity incentive plans implemented in China
  • Denmark - Abolishment of tax deferral of equity award income
  • Hong Kong - Inland Revenue Department adopts revised position on deductibility of recharge for equity awards
  • Italy - Changes made to the remuneration disclosure requirements for financial services companies
  • Japan - Clarification of employer reporting of off-shore equity-based compensation income
  • United Kingdom - Budget 2012: Impact for employers and employees
  • United States - Increased IRS scrutiny of executive compensation and common errors under Code sections 409A and 162(m)


Global Equity Compensation Newsletter